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The WAV format is designed to work with a digitized audio stream, contains musical compositions, voice recordings and various audio effects. It is the best audio format for processing and storing uncompressed audio data that is similar in quality to CDs. One minute of sound in it weighs about 10 MB. WAV occupies a significant amount of memory space, much more than other popular formats, so very few people use this format to store their own audio library on a computer. The Wave format is needed for the release of a disc, LP, download for sale on sites, and must be with the parameters of 16 bit 44.1 KHz. It is also used in audio editing programs to save time on compressing and decompressing data. The WAV format is only a container file, and the audio content is compressed using a wide variety of codecs.
AAC was originally created as a successor to MP3 with improved audio coding quality. Also AAC is a multi-channel audio coding algorithm that supports streaming. To date, the AAC format has not yet reached mass distribution on audio media, but in a number of parameters it surpasses all types of audio compression existing today. This means you can have files that take up less space but still have the same audio quality as other popular compressed audio formats. The format itself is proprietary and requires the purchase of a license for commercial use. AAC is the preferred audio file format for iTunes and Apple Music, but ACC files can be played on Android and Windows computers. Files encoded with AAC can have the extensions .m4a and .mp4. These formats act as containers for packaging audio streams.